team and I have made every possible effort to avoid the occurrence of errors or mistakes in the

Budget documents. However, inadvertent errors cannot be ruled out. I shall be grateful if the provisions of the Finance Bill and notifications are studied carefully and feedback on issues that may need clarification is provided urgently.

4. It may kindly be ensured that the changes are implemented in a smooth manner without causing any inconvenience to the taxpayers and other stakeholders. All possible efforts may be made to guide the taxpayers by holding interactive sessions/ seminars for their benefit. In case of any doubt or difficulty, I would request you to kindly bring it to my notice immediately or to the notice of Sh. G.G. Pai, Director (TRU) (Tel No. 011-23092753), e-mail: giridhar.pai@nic.in, Sh. Reyaz Ahmad, Director (TRU) (Tel. No. 011-23092236), email: ahmad.reyaz@nic.in or Sh. Abhishek Verma, Budget Officer (TRU) (Tel No. 011-23095543), e-mail: abhishek.v85@nic.in. We can also be reached at budget-cbec@nic.in.

7. To conclude, my team and I would like to express my gratitude to you for the valuable suggestions, feedback and support and would look forward to your comments/ suggestions.

With warm regards,

Yours sincerely,

(Alok Shukla)

Joint Secretary (TRU-I)

To,

All Principal Chief Commissioners / Principal Directors General

All Chief Commissioners / Directors General

All Principal Commissioners,

All Commissioners

Director DPPR/ Logistics/Legal Affairs/ Data Management.

10

ANNEX II

EXCISE

Chapter 1 to 20 and 22, 23: No change

Chapter 21 and 24:

1) The additional duty of excise levied under the Seventh Schedule to the Finance Act, 2005 [commonly known as health cess] on non-filter and filter cigarettes of sub-heading 2402 20 is being increased. Clause 146 of the Finance Bill, 2017 refers. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, these increases will come into force with immediate effect. There is no change in the Basic Excise Duty leviable under the First Schedule to the Central Excise Tariff Act, 1985 and the NCCD leviable under Seventh Schedule to the Finance Act, 2001. The changes in additional duty of excise rates on cigarettes are summarized below.

Tariff Item

Description

Additional

Duty of

Excise

(Rs. per 1000 sticks)

Existing

New

Rate

Rate

2402 20 10

Non filter

not exceeding 65mm

215

311

2402 20 20

Non-filter

exceeding 65mm but not exceeding 70mm

370

541

2402 20 30

Filter not exceeding 65mm

215

311

2402 20 40

Filter

exceeding 65mm but not exceeding 70mm

260

386

2402 20 50

Filter

exceeding 70mm but not exceeding 75mm

370

541

2402 20 90

Other

560

811

2) Basic Excise Duty on other tobacco products falling under heading 2402 is being increased as under:

Tariff Item

Description

Basic Excise Duty rate

From

To

2402 10 10

Cigar and cheroots

12.5% or Rs.3755 per

12.5% or Rs.4006 per

thousand, whichever is

thousand whichever is

higher

higher

2402 10 20

Cigarillos

12.5% or Rs.3755 per

12.5% or Rs.4006 per

11

Tariff Item

Description

Basic Excise Duty rate

From

To

thousand, whichever is

thousand whichever

is

higher

higher.

2402 90 10

Cigarettes

of tobacco substitutes

Rs. 3755 per thousand

Rs. 4006 per thousand

2402 90 20

Cigarillos

of tobacco substitutes

12.5% or Rs.3755 per

12.5% or Rs.4006 per

thousand, whichever is

thousand whichever

is

higher

higher.

2402 90 90

Others of tobacco substitutes

12.5% or Rs.3755 per

12.5% or Rs.4006 per

thousand, whichever is

thousand whichever

is

higher

higher.

Clause 118 of the Finance Bill, 2017 refers. By virtue of declaration under the Provisional

Collection of Taxes Act, 1931, these increases will

come into force with immediate effect.

3) The effective basic excise duty rate on Handmade Paper rolled biris and Machine made Paper rolled biris [ both falling under tariff item 2403 19 29] is being increased from Rs. 21 per thousand to Rs. 28 per thousand and from Rs. 21 per thousand to Rs. 78 per thousand respectively. However, there is no change in basic excise duty rate on other goods falling under tariff item 2403 19 29, which will continue to be Rs.21 per thousand. Notification No. 12/2012 -Central Excise dated 17.03.2012 as amended by notification No.6/2017-Central Excise dated 02.02.2017 [S.No.48 and new S.Nos.48A and 48B] refers.

4) The additional duty of excise levied under the Seventh Schedule to the Finance Act, 2005 [commonly known as health cess] on jarda scented tobacco, gutkha and chewing tobacco is being increased from 6% to 12%. Clause 146 of the Finance Bill, 2017 and notification No. 6/2005-Central Excise, dated the 1st March, 2005 as amended by notification No.3/2017-

Central Excise dated 02.02.2017 [S.Nos.13, 15 and 20 are being omitted] refers. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, these changes will come into force with immediate effect. Further, the effective rate of additional duty of excise levied under the Seventh Schedule to the Finance Act, 2005 on pan masala and unmanufactured tobacco, is being increased from 6% to 9% and 4.2% to 8.3% respectively. Notification No. 6/2005-Central Excise, dated the 1st March, 2005 as amended by notification No.3/2017-Central Excise dated 02.02.2017 [S.Nos.1 and 2] refers. There is no change in the Basic Excise Duty leviable under the First Schedule to the Central Excise Tariff Act, 1985 and the NCCD leviable under Seventh Schedule to the Finance Act, 2001.

1) Excise duty exemption on solar tempered glass for use in the manufacture of (a) solar photovoltaic cells or modules, (b) solar power generating equipment or systems, (c) flat plate solar collectors, or (d) solar photovoltaic module and panel for water pumping and other

2) Excise duty is being reduced from 12.5% to 6% on parts/raw material for use in the manufacture of solar tempered glass, for use in (a) solar photovoltaic cells or modules; (b) solar power generating equipment or systems, (c) flat plate solar collectors, or (d) solar

1) Nil excise duty, on waste and scrap of precious metals or metals clad with precious metals, arising in course of manufacture of goods, is being made subject to condition that no credit of input or input services or capital goods has been availed by manufacturers of such goods. S. No. 195 of Notification No. 12/2012-Central Excise dated 17.03.2012 as amended by Notification No.6/2017- Central Excise dated 02.02.2017 refers.

2) Nil excise duty, on strips, wires, sheets, plates and foils of silver, is being made subject to

condition that no credit of input or input services or capital goods has been availed by

3) Nil excise duty, on articles of silver jewellery, other than those studded with diamond, ruby, emerald or sapphire, is being made subject to condition that no credit of input or input services or capital goods has been availed by manufacturers of such goods. S. No. 199 (III) of Notification No. 12/2012-Central Excise dated 17.03.2012 as amended by Notification No.6/2017- Central Excise dated 02.02.2017 refers.

4) Nil excise duty, on Silver coins of purity 99.9% above, bearing a brand name, is being made

subject to condition that no credit of input or input services or capital goods has been availed by manufacturers of such goods. S. No. 200 (III) of Notification No. 12/2012-Central Excise dated 17.03.2012 as amended by Notification No.6/2017- Central Excise dated 02.02.2017 refers.

Chapter 72 to 83: No change

Chapter 84 and 85:

1) Excise duty is being exempted on Micro ATMs as per standards version 1.5.1, fingerprint reader / scanner, and Iris Scanner. Further, excise duty is also being exempted on parts and

2) Excise duty is being exempted on miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer). Further, excise duty is also being exempted on parts and components of miniaturised POS card reader for use in the manufacture of miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer), subject to actual user

1) 6% concessional excise duty is being prescribed for all items of machinery, including, instruments, apparatus and appliances, transmission equipment and auxiliary equipment (including those required for testing and quality control) and components/parts, required for initial setting up of fuel cell based system for generation of power or for demonstration purposes subject to certain conditions. The concessional excise duty will be valid till 30th June, 2017. Notification No.5/2017- Central Excise dated 2nd February, 2017 refers.

3) 6% concessional excise duty, currently applicable to LED (Light Emitting Diode) driver and MCPCB (Metal Core Printed Circuit Board) for use in the manufacture of LED lights and

fixtures or LED lamps [S. No. 321A of Notification No. 12/2012- Central Excise dated 17th March, 2012 refers], is being extended to all parts for use in the manufacture of LED lights

or fixtures including LED Lamps subject

to actual user condition. This 6% concessional

excise duty will be valid till 30th

June,

2017. S.No.321A of Notification No. 12/2012-

Central Excise, dated 17th

March,

2012

as amended vide Notification No.6/2017- Central

Excise, dated 2nd February,

2017 refers.

*******

16

ANNEX III

CLARIFICATION

The Sub-section (1) of Section 3 of the Central Excise Act, 1944, provides for levy of excise duty, on goods produced or manufactured in India at rates specified in the First and Second Schedule to the Central Excise Tariff Act, 1985. However, as per the proviso to the said sub-section, goods produced or manufactured by Export Oriented Units [EOUs] units and cleared to domestic tariff area [DTA] are liable to excise duty equal to the aggregate of duties of customs leviable on like goods when imported into India. For such clearances from EOUs to DTA, Notification No. 22/2003-CE dated 31.03.2003 prescribes effective rates of excise duty on such DTA clearances under different circumstances.

2. In this context, proviso to sub-section (1) of section 5A of the Central Excise Act, 1944 states that unless specifically provided in a notification, no exemption therein shall apply to excisable goods which are produced or manufactured by an EOU and cleared to the DTA.

3. Further, EOUs are eligible for duty free import or domestic procurement of their inputs or raw materials under Notification No. 22/2003-CE dated 31.3.2003 and Notification No. 52/2003-Customs dated 31.03.2003. However, as per a proviso [the second proviso to para 6 in case of Notification No. 22/2003-CE and first proviso to para 3 in case of Notification No. 52/2003-Customs], if the goods produced or manufactured by EOUs and cleared to DTA if imported are either non-excisable or leviable to Nil basic customs duty [BCD] and additional duty of customs [CVD], then EOUs cannot avail the exemptions under these notifications on inputs utilized in manufacture/processing/packaging etc. of such goods [cleared to DTA].

4. In addition, there are a number of customs and excise duty exemption notifications which

for use in manufacture of specified goods, subject to conditions prescribed. In this context, it has

been stated that EOUs are not able to avail benefit of such exemptions on inputs imported or procured domestically by them.

5. The matter has been examined. As mentioned in para 2 above, non-applicability of

exemptions under notifications issued under section 5A of the Central Excise Act, 1944 is only in respect of excisable goods produced or manufactured by an EOU and cleared to DTA and not in respect of inputs/raw materials procured by them domestically and utilised for production/manufacture of goods which are cleared by them to DTA.

6. In view of the above, it is hereby clarified that EOUs will also be eligible to import orprocure raw materials/inputs at other concessional/Nil rate of BCD, excise duty/CVD or SAD, as

17

the case may be, provided they fulfill all conditions for being eligible to such concessional or Nil duty. For these purposes, if an EOU is already registered with the jurisdictional Central Excise Authority, it will not be required to take any fresh registration under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 or the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016, as the case may be. Further, there will be no need for an EOU to separately comply with the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 for availing the CVD exemption, if the procedure under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule, 2016 is followed by it for availing exemption / concession from BCD on imports of inputs/raw materials.

*****

18

ANNEX IV

LEGISLATIVE CHANGES

A. CUSTOMS:

I.

AMENDMENTS IN THE CUSTOMS ACT, 1962:

S.

Amendment

Clause of the

No.

Finance Bill, 2017

1.

Section 2 is being amended to:

(a)

insert clause (3A) to define a beneficial owner as any person on

whose behalf the goods are being imported or exported or who

exercises effective control over the goods being imported or

exported.

(b) include

Foreign

Post Office and International Courier

Terminal

in the definition

of a Customs Station in clause (13);

(c)

omit

certain

words in clause (13)

to align with the

proposed

[88]

omission

of Section 82;

(d) provide

that

the

existing definition

of

exporter

in

clause

(20)

includes

the beneficial owner;

(e)

provide

that

the

existing definition

of

importer

in

clause

(26)

includes

the beneficial owner;

(f)

insert clause (30B) so as to define passenger name record

information;

(g) define

Foreign Post Office and International Courier Terminal.

2.

Section 7 is being amended to empower the Board to notify Foreign Post

[89]

Offices and International Courier Terminals.

3.

Section 17 is

being amended to rationalize the requirement of documents

[90]

for verification

of self assessment.

4.

Sub-section (2) of section 27 is being amended so as to keep outside the

ambit of unjust enrichment, the refund of duty paid in excess by the

importer before an order permitting clearance of goods for home

consumption

is made, where-

[91]

(i)

such

excess

payment is evident from the

bill of entry in the case

of self-assessed

bill of entry or

(ii) the duty

actually payable is reflected in the reassessed bill of

entry in the case of reassessment.

5.

Clause (e) of section 28E is being amended so as to substitute the

definition of “Authority” to mean the Authority

for Advance

Ruling as

[92]

constituted under section 245-O of the Income-tax Act, 1961.

6.

Section 28F is being amended so as to provide that the Authority for

Advance

Rulings

constituted under section 245-O of the Income-tax Act

[93]

shall be

the

Authority for

giving advance rulings

for the

purposes of the

19

Customs Act.

It further seeks to provide that the Member of the Indian Revenue

Service (Customs and Central Excise), who is qualified to be a Member

of the Board, shall be the revenue Member of the Authority for the

purposes of Customs Act.

It also seeks

to provide for transferring the pending

applications before

the Authority for Advance Rulings (Central Excise, Customs and Service

Tax) to the Authority constituted under section 245-O of the Income-tax

Act from the stage at which such proceedings stood as on the date on

which the Finance Bill, 2017 receives the assent of the President.

7.

Section 28G

relating to vacancies not to invalidate proceedings is being

[94]

omitted.

8.

Sub-section (3) of section 28H is being amended so as to increase the

application fee for seeking advance ruling from rupees two thousand five

[95]

hundred to rupees ten thousand

on the lines of the Income-tax Act.

9.

Sub-section (6) of section 28I is being amended so as to provide time of

limit of six months by which Authority shall pronounce its ruling on the

[96]

lines of the Income-tax Act.

10.

A new section 30A is being introduced so as to make it obligatory on

the person-in-charge of a conveyance that enters India from any place

outside India or any other person as may be specified by the Central

Government by notification in the Official Gazette,

to

deliver to the

proper officer

the passenger and crew arrival manifest before arrival in

the case of an aircraft or a vessel and upon arrival in the

case of a

[97]

vehicle; and

passenger name record information of

arriving

passengers

in such form, containing such

particulars, in such

manner

and within

such time as may be prescribed. The section also intends to provide for

imposition of a penalty not exceeding fifty thousand rupees as may be

prescribed,

in the case of delay in delivering the information.

11.

A new section 41A is being introduced so as to make it obligatory on

the person-in-charge of a conveyance that departs from India to a place

outside India or any other person as may be specified by the Central

Government by notification in the Official Gazette,

to

deliver to the

proper officer

the passenger

and crew departure manifest

and

passenger

[98]

name record

information of departing passengers before

the

departure

of the conveyance in such form, containing such particulars, in such

manner and within such time as may be prescribed. The section also

intends to provide for a penalty not exceeding fifty thousand rupees as

may be prescribed in the case of delay in delivering the information.

12.

Sub-section

(3) of

section

46

is being substituted

so

as to make it

[99]

mandatory

to

file

the bill

of

entry before the end of

the

next day

20

following the day (excluding holidays) on which the vessel or aircraft or

vehicle carrying the goods arrives at a customs station at which such

goods are to be cleared for home consumption or warehousing and to

provide for imposition of such charges for late presentation of the bill of

entry as may be prescribed.

13.

Sub-section (2) of section 47 is being amended so as to provide the

manner of payment of duty and interest thereon in the case of self-

[100]

assessed bills of entry or, as the case may be, assessed, reassessed or

provisionally assessed bills of entry.

14.

Section 49 is being amended to extend the facility of storage under

section 49 to imported goods entered for warehousing before their

[101]

removal.

15.

Section 69 relating to clearance of warehoused goods for exportation is

[102]

being amended to align it with the proposed omission of section 82.

16.

Section 82 relating to label or declaration accompanying goods to be

[103]

treated as entry is being omitted.

17.

Section 84 is being amended to empower the Board to make regulations

[104]

to provide for the form and manner in which an entry may be made in

respect of goods imported or to be exported by post.

18.

Section 127B is being amended so as to insert a new sub-section (5)

therein to enable any person, other than applicant, referred to in sub-

[105]

section (1) to make an application to the Settlement Commission.

19.

Sub-section (3) of section 127C is being amended so as to substitute

certain words therein. It further seeks to insert a new sub-section (5A)

therein to enable the Settlement Commission to amend the order passed

[106]

by it under sub-section (5), to rectify any error apparent on the face of

record.

20.

Section 157 is being amended so as to empower Board to make

regulations for specifying the form, particulars, manner and time of

providing the passenger and crew manifest for arrival and departure and

[107]

passenger name record information and penalty in the case of delay in

delivering the information.

II.

AMENDMENT IN THE CUSTOMS TARIFF ACT, 1975

S.

Amendment

Clause of the

No.

Finance Bill, 2017

1.

Clause (c) of sub-section (3) of section 9 is being substituted so as to

withdraw the exemption to three categories of non-actionable subsidies

[108]

specified therein from the scope of anti-subsidy investigations.

21

III. AMENDMENT IN THE FIRST SCHEDULE TO CUSTOMS TARIFF ACT, 1975

S.

Amendment

Clause of the

No.

Finance Bill, 2017

A.

Amendments

not affecting rates of duty

1.

To:

(i)

Delete

tariff items 1302 32 10 and 1302 32 20

and entries

relating thereto and create new tariff items 1106 10 10 and 1106

10 90, in relation to Guar meal and its products to harmonize the

Customs Tariff with HS Nomenclature.

(ii)

Create

new tariff

item

1511

90

30 for Refined bleached

[109(b)]

deodorised palm stearin” to harmonize Customs

Tariff

in

accordance with WCO classification

decision.

(iii) Substitute tariff items 3823 11 11 to 3823 11 90 and entries

relating

thereto with

tariff

item 3823 11 00.

(iv)

Substitute tariff items 3904

10 10

to

3904 22 90 with tariff items

3904 10 10 to 3904 22 00 in relation

to the PVC Resin.

2.

To amend Chapter Note (4) of Chapter 98 so as to remove the non-

applicability of headings 9803 and 9804 to goods imported through

courier service. Also, to amend heading 9804 so as to

extend

the

[109(b)]

classification of personal imports by courier, sea, or land under this

heading.

B.

Amendments

affecting rates of BCD

[109(a)]

Rate of Duty

Commodity

From

To

1.

Cashew nut, roasted, salted or roasted and salted

30%

45%

2.

RO membrane

element for household type filters

7.5%

10%

The

amendments involving increase

in the duty rates will come into

effect immediately owing to

a declaration under the Provisional

Collection of Taxes Act, 1931.

IV.

AMENDMENT IN THE SECOND SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

[Clause 110 of the Finance

Bill, 2017]

S.

Amendment

No.

Amendments

affecting rates of Export duty

Rate of Duty

From

To

Ores and concentrates

22

1.

Other aluminium

ores and concentrates

Nil

30%

The

above amendment

increasing the

export duty rate will come into

effect immediately

owing

to a declaration under the Provisional

Collection of Taxes Act, 1931.

B. EXCISE

Note: “Basic Excise Duty” means the excise duty set forth in the First Schedule to the Central

Excise Tariff Act, 1985.

I.

AMENDMENTS IN THE CENTRAL EXCISE ACT, 1944:

S.

Amendment

Clause of the

No.

Finance Bill, 2017

1.

Clause (e) of section 23A is being amended so as to substitute the

definition of “Authority” to mean the Authority for Advance Ruling as

[111]

constituted under section 245-O of the Income-tax Act, 1961.

2.

Section

23B relating to vacancies not to invalidate proceedings is

being

[112]

omitted.

3.

Sub-section (3) of section 23C is being amended so as to increase the

application fee for seeking advance ruling from rupees two thousand

[113]

five hundred to rupees ten thousand

on the lines of the Income-tax Act.

4.

Sub-section (6) of section 23D is being amended so as to provide time

of limit of six months by which Authority shall pronounce its ruling on

[114]

the lines

of the Income-tax Act.

5.

A new section 23-I is being inserted so as to provide for transferring the

pending applications before the Authority for Advance Rulings (Central

Excise,

Customs and Service Tax)

to the Authority constituted

under

[115]

section

245-O of the Income-tax

Act from the stage at which

such

proceedings stood as on the date on which the Finance Bill, 2017

receives

the assent of the President.

6.

Section 32E is being amended so as to insert a new sub-section (5)

therein to enable any person, other than assessee, referred to in sub-

[116]

section (1) to make an application to the Settlement Commission.

7.

Sub-section (3) of section 32F is being amended so as to substitute

certain words therein. It further seeks to insert a new sub-section (5A)

therein to enable the Settlement Commission to amend the order passed

[117]

by it under sub-section (5), to rectify any error apparent on the face of

record.

23

II. AMENDMENTS IN THE FIRST SCHEDULE TO THE CENTRAL EXCISE TARIFF ACT, 1985 [Clause 118 of the Finance Bill, 2017]

S.

Amendment

No.

Amendments involving change in the rate of Basic

Rate of Duty

Excise duty

Commodity

From

To

A.

Tobacco and Tobacco Products

1.

Cigar and cheroots

12.5% or Rs.3755

12.5% or Rs.4006

per thousand,

per thousand,

whichever is

whichever is

higher

higher

2.

Cigarillos

12.5% or Rs.3755

12.5% or Rs.4006

per thousand,

per thousand,

whichever is

whichever is

higher

higher

3.

Cigarettes

of tobacco substitutes

Rs.3755 per

Rs.4006 per

thousand

thousand

4.

Cigarillos

of tobacco substitutes

12.5% or Rs.3755

12.5% or Rs.4006

per thousand,

per thousand,

whichever is

whichever is

higher

higher

5.

Others of tobacco substitutes

12.5% or Rs.3755

12.5% or Rs.4006

per thousand,

per thousand,

whichever is

whichever is

higher

higher

The above amendments involving increase in the duty rates will come into effect

immediately

owing to a declaration under the Provisional

Collection of Taxes Act, 1931.

III. RETROSPECTIVE AMENDMENT

S.

Amendment

Clause of the Finance

No.

Bill, 2017

1.

To retrospectively [that is with effect from 01.01.2017] specify a

tariff rate of excise duty of 12.5% [as against present tariff rate of

27%] on

motor vehicles for transport of more than 13 persons

[119]

falling under tariff items 8702 90 21 to 8702 90 29 of the First

Schedule

to the Central Excise Tariff Act, 1985.

24

IV.

AMENDMENTS IN THE SEVENTH SCHEDULE TO THE FINANCE ACT, 2005

[Clause 146 of the Finance Bill, 2017]

S.

Amendment

No.

Amendments involving change in the

rate of

Additional

Rate of duty

Excise duty

Commodity

From

To

A.

Tobacco and Tobacco Products

1.

Non-filter Cigarettes of length not exceeding

65mm

Rs.215 per

Rs.311 per

thousand

thousand

2.

Non-filter Cigarettes of length exceeding 65mm

but not

Rs.370 per

Rs.541 per

exceeding 70mm

thousand

thousand

3.

Filter Cigarettes of length not exceeding 65mm

Rs.215 per

Rs.311 per

thousand

thousand

4.

Filter Cigarettes of length exceeding 65mm but not

exceeding

Rs.260 per

Rs.386 per

70mm

thousand

thousand

5.

Filter Cigarettes of length exceeding 70mm but not

exceeding

Rs.370 per

Rs.541 per

75mm

thousand

thousand

6.

Other Cigarettes

Rs.560 per

Rs.811 per

thousand

thousand

7.

Chewing tobacco (including filter khaini)

10%

12%

8.

Jarda scented tobacco

10%

12%

9.

Pan Masala containing Tobacco (Gutkha)

10%

12%

The above amendments involving increase in the duty rates

will come into effect immediately

owing to a declaration under the Provisional Collection of Taxes Act, 1931.